§ 17555
44 words·~1 min read·
/ca/revenue-and-taxation-code/17555A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In any case where spouses file separate returns, the Franchise Tax Board may distribute, apportion, or allocate gross income between the spouses, if it is determined that such distribution, apportionment, or allocation is necessary in order to reflect the proper income of the spouses.